NECKÁŘ, Jan. Současnost a budoucnost transferových daní (Present and Future of Transfer Taxes). In Dny práva – 2008 – Days of Law. 1. vydání. Brno: Masarykova univerzita, 2008, p. 235 - 239. ISBN 978-80-210-4733-4.
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Basic information
Original name Současnost a budoucnost transferových daní
Name (in English) Present and Future of Transfer Taxes
Authors NECKÁŘ, Jan (203 Czech Republic, guarantor).
Edition 1. vydání. Brno, Dny práva – 2008 – Days of Law, p. 235 - 239, 5 pp. 2008.
Publisher Masarykova univerzita
Other information
Original language Czech
Type of outcome Proceedings paper
Field of Study 50500 5.5 Law
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14560/08:00034701
Organization unit Faculty of Economics and Administration
ISBN 978-80-210-4733-4
Keywords in English transfer taxes; inheritance tax; gift tax; real estate transfer tax; transfer; transition; ownership; real estate; tax effectiveness; dissolution; double taxation; collection; reform of the tax system
Tags collection, dissolution, double taxation, Gift tax, Inheritance tax, ownership, real estate, real estate transfer tax, tax effectiveness, transfer, transfer taxes, transition
Changed by Changed by: Mgr. Jan Neckář, Ph.D., učo 61277. Changed: 19/1/2009 18:00.
Abstract
Příspěvek se zabývá současným a budoucím postavením transferových daní v daňovém systému České republiky. Uvádí argumenty pro i proti navrhovanému zrušení daně dědické, daně darovací i daně z převodu nemovitostí.
Abstract (in English)
The article deals with the present state and with the future position of transfer taxes in the tax system of the Czech Republic. Pro and con arguments for the proposed dissolution of the Inheritance tax, the Gift tax and the Real estate transfer tax are mentioned.
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